Gloukh, 20, started his professional career with Maccabi Tel Aviv, scoring nine goals and registering eight assists in 33 appearances for the club during the 2022-23 campaign before moving to Salzburg.
The Israel international has impressed during his time in Austria, managing 14 goals and 23 assists in 65 outings for his current side in all competitions, including nine goals and 18 assists in 40 outings last term.
Gloukh has also started this season in strong form, managing three goals and three assists in eight appearances, and it is understood that he is on the radar of a number of major clubs.
According to Fussball News, Man United are keen on the youngster, viewing him as the ideal long-term replacement for club captain Fernandes, who signed a new deal over the summer.
Man United 'interested' in Salzburg wonderkid Gloukh
There was speculation surrounding Fernandes' future over the summer, with a number of clubs believed to have expressed an interest in signing the 30-year-old.
However, the transfer talk surrounding the Portugal international's future ended when he signed a new contract in the middle of August, with his current terms running until June 2027.
Fernandes has found it difficult to show his best form in the early stages of this season, though, and he was guilty of missing a couple of excellent chances in Man United's goalless draw with Crystal Palace on Saturday.
The Red Devils are believed to be planning for life after Fernandes, and signing Gloukh would certainly be a statement of intent considering the number of clubs that are believed to be interested.
What is Gloukh's best position?
Interestingly, Gloukh has been operating off the left for Salzburg this season, starting in that position in five of his eight appearances, but his best work has come through the middle.
Indeed, the youngster hit a hat trick against Blau Weiss Linz in the Austrian Bundesliga on August 10 while operating in a number 10 position, and he then provided assists against both LASK Linz and Rapid Vienna.
Gloukh found it difficult to make his mark off the left against Sparta Prague in the Champions League last week, and it does appear that he will ultimately develop into a central attacking midfielder.
Christian Eriksen is in the last year of his contract, while Manuel Ugarte has been brought in as a midfield destroyer, so there is certainly space in the Man United squad for a creative midfielder, and it will be fascinating to see how the situation unfolds, as Salzburg will find it very difficult to keep hold of him beyond next summer.